BIHAR VALUE ADDED TAX Act, 2005 NOTIFICATION
-

Body Notification No. S. O. 189 F. No. Bikri kar/Sansodhan-02/2015/4110 Dated 3rd August, 2015

In exercise of the powers conferred by Sub- Section (1) of Section 93 of the Bihar Value Added Tax Act, 2005 (Act 27 of 2005) the Governor of Bihar is pleased to make the following rules to amend the Bihar Value Added Tax Rules, 2005 (as amended from time to time) :-

1. Short title, extent and commencement-

(1) These rules may be called the Bihar Value Added Tax (amendment) Rules, 2015.

(2) It shall extend to the whole of the State of Bihar.

(3) It shall come into force at once.

2. Amendment in rule 19 of the Bihar Value Added Tax Rules, 2005.-

Immediatly after the word, "annual return" used in sub-rule (3C) of rule 19 of the Bihar Value Added Tax Rule, 2005, the words "in form RT-IIIA" shall be added.

3. Insertion of a new rule 24A after rule 24 of the Bihar Value Added Tax Rules, 2005. ..

The following new rule 24A shall be inserted after rule 24 of the Bihar Value Added Tax Rule 2005 :-

"24A Determination of amount of penalty under sub-section (2) of section 32.

(1) Where an authority mentioned in rule 62 decides to impose penalty under sub-suction (2) of section 32 before completion of assessment of tax, he shall determine the amount of tax suppressed at the appropriate rate applicable to the value of suppressed turnover regarding which material is available.

(2) The computation of tax for the purpose of sub-rule (1) shall be provisional and be limited only to the extent of actual value of suppressed turnover.

(3) Any determination of tax under this rule for the purpose of imposing penalty shall be without prejudice to the final determination of tax which may depend upon factors other than actual suppression detected."

4. Amendment in rule 41 of the Bihar Value Added Tax Rules, 2005 ..

The following new sub-rule (7) shall be inserted after sub-rule (6) of rule 41 of the Bihar Value Added Tax Rules, 2005.-

"(7) If the prescribed authority is satisfied, for reasons to be recorded in writing that the applicant for an electronic transaction identification number specified in sub-rule (1) above of this rule has defaulted -

(a) in furnishing any duly filled in Return or abstract or Statement or Revised returns or Annual return required by the Bihar Value Added Tax Act, 2005 or Central Sales Taxs Act, 1956 or the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993, or

(b) in the payment of any tax or interest due in terms of any Return or abstract or Statement or Revised returns or Annual return furnished under the Bihar Value Added Tax Act, 2005 or Central Sales Taxs Act, 1956 or the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993, or

(c) in furnishing any duly filled in Tax Audit Report required by the Bihar Value Added Tax Act, 2005 the prescribed authority may disable generation of such electronic transaction identification number untill such time as the applicant furnishes such return or abstract or Statement or Revised returns or Annual return or Tax Audit Report or deposits such tax or interest as the case may be."

5. Substitution of Form RT-I appended to the Bihar Value Added Tax Rule, 2005 -

Form RT-I appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form RT-I, namely-

Form RT-I

Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005

[See Rule 19(2)]

Name and style of the dealer:

TIN:

Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

1	Gross Turnover (*including value of debit notes*)
	Deductions:
2	Sales in the course of inter-state trade and commerce
3(i)	Value of sales outside the state under section 4 of the Central Sales Tax Act, 1956
3(ii)	Value of Stock transfer outside the state
4	Value of sales return of goods within 6 months of sale under the Act:
5	Export sales
6	Amount of Other allowable deductions (As per Box A)
7	Total of deductions at (2 + 3 + 4 + 5 + 6)
8	Taxable turnover [1 - 7]

Part II (output tax)

Rate wise bifurcation of output tax
9	Description of sale	Rate of Tax	Turnover of sale	Tax payable
(i)(a)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to a dealer/person other than an Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
(i)(b)	Sale of other schedule IV goods (except sl. no. 1 to 6 & sl.8 of schedule IV) [Details to be furnished as per Box I]
(ii)	Goods of Schedule II (goods wise sales to be furnished as per box G)	1%
(iii)	Goods of Schedule III (goods wise sales to be furnished as per box G)	5%
(iv)	Goods not specified in any of Schedule	13.55%
(v)	Total sales of goods u/s 13(1) {(ii)+(iii)+(iv)}[Details of dealer wise sales to be furnished as per Box B]
(vi)	Sale of such goods in respect of which tax on MRP has been paid by the dealer filing this return in terms of section 15(5)(a) [Details of dealer wise sales to be furnished as per Box J]
(vii)	Turnover liable to Purchase tax
(viii)	Excess of reverse credit [14 - 13] if 14 is greater than 13
10	Total Output tax [(i)(a)+1(b)+(v)+(vi)+(vii)+(viii)]

Part III (Details of purchases/receipts)

11	Value of Purchase/receipts during the quarter:	Goods notified u/s 15(5)	Schedule IV goods (other than all kinds of liquor)	Schedule I goods	Other taxable goods			Total
11	Value of Purchase/receipts during the quarter:	Goods notified u/s 15(5)	Schedule IV goods (other than all kinds of liquor)	Schedule I goods	1%	5%	13.5%	Total
(i)	Purchases from within the state [Details of dealer wise purchases to be submitted as per Box C]	-
(ii)	Purchase from outside the state	-
(iii)	Stock transfers receipts from within the state	-
(iv)	Stock transfers receipts from outside the state	-
12	Total of purchases/receipts	-

*Furnish dealer wise purchase/receipt of goods within the state notified under section 15(5) as per Box 'K'

Part IV (Input tax credit and tax payable)

		Value	Tax
13	Input tax (including purchase tax in case of manufacturers) paid by the dealer on purchases during the quarter
14	Reverse Credit (As per Box D)
15	Input tax credit on account of capital goods under rule 12
16	Unadjusted Input tax credit brought forward from previous quarter
17	Total Input tax credit for the quarter [13 - 14 + 15 +16 ]
18	Rebate under section 24(12) [*to be claimed only if 10 is greater than 17 and to be computed on 10 - 17*
19	Surcharge payable under section 3A
20	Additional Tax payable under section 3AA
21	Total of output tax, surcharge, additional tax(net of rebate) [(10+18)+19+20]
22(i)	VAT payable for the quarter [21-17] if 21 is greater than 17
22(ii)	Interest Payable
22(iii)	Total tax payable for the quarter [22(i)+22(ii)]
23	Unadjusted input tax credit [17-21] if 17 is greater than 21
24(i)	Central Sales Tax admitted
24(ii)	Adjustment of unadjusted input tax credit from liability under CST Act, 1956
24(iii)	Central Sales Tax payable, if any [24(i)-24(ii)]
25	Input tax credit carried forward [23-24(ii)] if 23 is greater than 24(ii)

Part V (Payment Details)

26	Payment Details : (Tax paid under VAT and Entry tax shall be furnished as per box L)	-
(i)	By way of entry tax set off, if any	-
(ii)	By way of purchase tax paid (in case of a manufacturer only)	-
(iii)	By way of advance tax, if any, paid under section 3(7)	-
(iv)	By way of advance deduction under section 40 or 41 (attach certificate in form C-II)	-
(v)	DD/cheque (specify number, dates of payments and name of issuing bank)	-
(vi)	Cash	-
(vii)	By way of adjustment on account of excess paid during any earlier month of the same financial year (give details of computation of such excess and the mode of its payment)	-
(viii)	Any other mode e.g. Deferment, etc. (specify mode)	-
(ix)	Excess tax carried forward to the next quarter	-

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 22 has been paid by Treasury challan or in the mode indicate in column 26 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.

I declare further that the statements made and particular furnished in and with this return in my capacity as a Sales tax Registered dealer are correct and complete to the best of my knowledge and belief, and that I am always competent to sign and submit this return.


Date	Signature of authorised person
Place	Status in relation to dealer

Box A (other allowable deductions)

	Deduction on account of:	Value
(i)	Sales of goods mentioned in Schedule I of the Act	-
(ii)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil Company (a list of different goods to be annexed to this return separately alongwith their respective sales values) [Details of goods sold to different companies to be submitted as per Box E-2]	-
(iii)	Value of stock transfers within the state of Bihar	-
(iv)	Amount of labour charges and other charges in case of a works contract	-
(v)	Sale of goods on which tax has been paid on MRP at the time of their purchase in terms of section 15(5)	-
(vi)	Sale of petroleum products on which tax has been paid on the first point of sale u/s 13(2)(b) of the Act (a list of different goods to be annexed to this return separately alongwith their respective sales values)	-
(vii)	Sales to organisations specified in Schedule V.	-
	Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] {to be taken to line 6 of the return.}	-

Box B (Dealer wise sale of other taxable goods at line 9(v) above)

I. Sales to registered dealers:

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales:
Sl No.	Name and style of registered dealer to whom sale is made	TIN	1%	4%	5%	13.5%	Goods supplied free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

II. Sales to unregistered dealers:

Sl No.	Name and style of unregistered dealer to whom sale is made	Complete address	Value of sales:
Sl No.	Name and style of unregistered dealer to whom sale is made	Complete address	1%	4%	5%	13.5%	Goods supplied free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

III. Sale to consumers

	Value of sales:
	1%	4%	5%	13.5%	Goods supplied free of cost	Total
Total Sale to consumers

Box C [Dealer wise purchase of other taxable goods at line 11(i) above excluding Schedule I and MRP goods(]

I. Purchases from registered dealers:

Sl No.	Name and style of registered dealer to whom purchase is made	TIN		Value of sales:
Sl No.		TIN	Schedule IV goods (other than liquor)	1%	4%	5%	13.5%	Goods received free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

II. Purchases from unregistered dealers:

Sl No.	Name and style of registered dealer to whom purchase is made	Complete address	Value of sales:
Sl No.		Complete address	1%	4%	5%	13.5%	Goods received free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

Box D (Reverse credit)
	Reverse Credit on account of:	Value	Tax
(i)	Value of Input-Output ratio ("K" as per rule 15) of the previous year in case of a manufacturing dealer
(ii)	Intra-state stock transfers
(iii)	Inter state stock transfers
(iv)	Value of purchase return by the dealer filing this return
(v)	Transfer of the right to use goods, gifts or self-consumption
(vi)	Sale of goods specified in Schedule IV
(vii)	Sale of goods specified in Schedule I
(viii)	Value of goods stolen, lost, or destroyed, if any
(ix)	Goods sold at a price lower than the corresponding purchase price
(x)	Total Reverse Credit [to be taken to line 14 of the return]

Box E-1/E-2 (Dealer wise sale of MS, HSD, Natural Gas and ATF) [Total of Box E-1 to be taken to line 9(i)(a) and total of Box E-2 to be taken to line (ii) of Box A]

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales of ........
Sl No.	Name and style of registered dealer to whom sale is made	TIN	MS	HSD	Natural Gas	ATF	Total
1							-
2							-
3							-
4							-
5							-
	Total						-

Box F (Details of statutory forms submitted in support of claims)

Sl No.	Type of form	Number of forms	Period of forms	Value of forms
1	C-II
2	D-III
3	D-IV
4	D-V
5	D-XI
6	C
7	EI/EII
8	F
9	H
10	I
11	J

Box G (Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]

Sl. No.	Description of goods	Rate of tax	Entry No. of Schedule			Turnover of sale
Sl. No.	Description of goods	Rate of tax	Name of schedule	Part of schedule, if any	Entry No.	Turnover of sale

(Note: Use additional sheets if required)

Box H (Details of Purchases by Works Contractors and Manufacturing Dealers)

Materials	From within the State	From outside the State	Total
Raw Materials
Packing Materials
Plant & Machinery
Total

Box I [Details of goods wise sales mentioned in line 9(i) (b) above]

Sl. No.	Name of Schedule- IV goods (except Sl.No. 1to 6 & sl.8 of Schedule- IV)	Rate of Tax	Value of goods wise sale and tax payable
Sl. No.		Rate of Tax	Total sale of goods on which tax is leviable on first point of sale only	Total sale of goods on which tax is payable at each point of sale	Total tax on column - 4	Total tax on column - 5	Adjustmen of tax under Rule 10A	Total tax payable [6+(7- 8)]
1	2	3	4	5	6	7	8	9

Box J (Dealer wise sales oF MRP goods mentioned in line 9(vi) above)

(i) Sales to registered dealers:

Sl. No.	Name and style of registered dealer to whom sale is made	TIN	Value of MRP goods
Sl. No.	Name and style of registered dealer to whom sale is made	TIN	sale of Sch- III goods		sale of unspecified goods		Total		Goods supplied free of cost
			Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value
1
2
3
4
	Total

(Note: Use additional sheets if required)

(ii) Sales to unregistered dealers:

Sl. No.	Name and style of dealer to whom sale is made	Complete Addess	Value of MRP goods
Sl. No.	Name and style of dealer to whom sale is made	Complete Addess	sale of Sch- III goods		sale of unspecified goods		Total		Goods supplied free of cost
			Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value
1
2
3
4
	Total

(Note: Use additional sheets if required)

(iii) Sale to consumers:

	Value of MRP goods
	sale of Sch- III goods		sale of unspecified goods		Total		Goods supplied free of cost
Total Sale to consumers	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value

Total MRP sales (i)+(ii)+(iii) = Rs............................

Box K (Dealer wise purchases /receipt of MRP goods within the state under section 15(5) as per sl.No. 11

Sl. No.	Name and style of registered dealer from whom purchase/receipt is made	TIN	Value of MRP goods
Sl. No.		TIN	Purchase of Sch- III goods		Purchase/receipt of unspecified goods		Total		Goods supplied free of cost
			Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value
1
2
3
4
	Total

(Note: Use additional sheets if required)

Box L [Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]

Sl. No.	Name of Month	Name of the Act (VAT/ CST/ET)	Monthly payable tax	Amount of tax paid	Amount of interest paid	Date of payment	Challan No.	Mode of payment (e-payment /cash/cheque/draft)
1
2
3
	Total

I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.

Date	Signature of authorised person
Place	Status in relation to dealer

6. Substitution of Form RT-III appended to the Bihar Value Added Tax Rules, 2005 -

Form RT-III appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following namely-

Form RT-III

Annual Return under section 24 of the Bihar Value Added Tax Act, 2005

[See Rule 19(2)]

Name and style of the dealer:
TIN:
Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

1	Gross Turnover (*including value of debit notes*)
	Deductions:
2	Sales in the course of inter-state trade and commerce
3(i)	Value of sales outside the state under section 4 of the Central Sales Tax Act, 1956
3(ii)	Value of Stock transfer outside the state
4	Value of goods returned within 6 months of sale under the Act:
5	Export sales
6	Amount of Other allowable deductions (As per Box A)
7	Amount of Total of deductions at (2 + 3 + 4 + 5 + 6)
8	Taxable turnover [1 - 7]

Part II (output tax)

Ratewise bifurcation of output tax
9	Description of sale	Rate of Tax	Turnover of sale	Tax payable
(i)(a)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to a dealer/person other than an Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
(i)(b)	Sale of other schedule IV goods (except sl. no. 1 to 6 & sl.8 of schedule IV) [Details to be furnished as per Box I]
(ii)	Goods of Schedule II (goods wise sales to be furnished as per box F)	1%
(iii)	Goods of Schedule III (goods wise sales to be furnished as per box F)	5%
(iv)	Goods not specified in any of Schedule	13.5%
(v)	Total sales of goods u/s 13(1) {(ii)+(iii)+(iv)}
(vi)	Sale of such goods in respect of which tax on MRP has been paid by the dealer filing this return in terms of section 15(5)(a)
(vii)	Turnover liable to Purchase tax
(viii)	Excess of reverse credit [14 - 13] if 14 is greater than 13
10	Total Output tax [(i)(a)+1(b)+(v)+(vi)+(vii)+(viii)]

Part III (Details of purchases/receipts and stock)

11	Value of Purchase/receipts/Stock during the Year:	Goods notified u/s 15(5)	Described in Schedule IV goods (other than all kinds of liquor)	Schedule I Goods	Other taxable goods			Total
11	Value of Purchase/receipts/Stock during the Year:	Goods notified u/s 15(5)		Schedule I Goods	1%	5%	13.5%	Total
(i)	Purchases from within the state	-
(ii)	Purchase from outside the state	-
(iii)	Stock transfers receipts from within the state	-
(iv)	Stock transfers receipts from outside the state	-
(v)	Value of opening stock
(vi)	Value of closing stock
12	Total of purchases/receipts	-

Part IV (Input tax credit and tax payable)

		Value	Tax
13	Input tax (including purchase tax in case of manufacturers) paid by the dealer on purchases during the quarter
14	Reverse Credit (As per Box C)
15	Input tax credit on account of capital goods under rule 12
16	Unadjusted Input tax credit brought forward from previous year
17	Total Input tax credit for the year [(13 - 14) + 15 +16 ]
18	Rebate under section 24(12) [*to be claimed only if 10 is greater than 17 and to be computed on 10 - 17*
19	Surcharge payable under section 3A
20	Additional Tax payable under section 3AA
21	Total of output tax, surcharge, additional tax(net of rebate) [(10+18)+19+20]
22(i)	VAT payable for the quarter [21-17] if 21 is greater than 17
22(ii)	Interest Payable
22(iii)	Total tax payable for the quarter [22(i)+22(ii)]
23	Unadjusted input tax credit [17-21] if 17 is greater than 21
24(i)	Central Sales Tax admitted
24(ii)	Adjustment of unadjusted input tax credit from liability under CST Act, 1956
24(iii)	Central Sales Tax payable, if any [24(i)-24(ii)]
25	Refund of unadjusted input tax credit claimed under second proviso to section 16(1), if any
26	Input tax credit carried forward [23-(24(ii)+25)]

Part V (Payment Details)

27	Payment Details :	-
(i)	By way of entry tax set off, if any	-
(ii)	By way of purchase tax paid (in case of a manufacturer only)	-
(iii)	By way of advance tax, if any, paid under section 3(7)	-
(iv)	By way of advance deduction under section 40 or 41 (attach certificate in form C-II)	-
(v)	DD/cheque (specify number, dates of payments and name of issuing bank)	-
(vi)	Cash	-
(vii)	By way of adjustment on account of excess paid during any earlier month of the same financial year (give details of computation of such excess and the mode of its payment)	-
(viii)	Any other mode(specify mode)	-
(ix)	Excess tax paid during the year

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 24 has been paid by Treasury challan or in the mode indicated in column 27 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.


Date	Signature of authorised person
Place	Status in relation to dealer

Box A (other allowable deductions)

	Deduction on account of:	Value
(i)	Sales of goods mentioned in Schedule I of the Act	-
(ii)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil Company (a list of different goods to be annexed to this return separately alongwith their respective sales values) [Details of goods sold to different companies to be submitted as per Box D]	-
(iii)	Value of stock transfers within the state of Bihar	-
(iv)	Amount of labour charges and other charges in case of a works contract	-
(v)	Sale of goods on which tax has been paid on MRP at the time of their purchase in terms of section 15(5)	-
(vi)	Sale of petroleum products on which tax has been paid on the first point of sale u/s 13(2)(b) of the Act (a list of different goods to be annexed to this return separately alongwith their respective sales values)	-
(vii)	Sales to organisations specified in Schedule V.	-
	Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] {to be taken to line 6 of the return.}	-

Box B (to be taken to line 9(i) of return)

Goods	Rate of tax	Turnover of sale	Tax payable
Petrol
Diesel
ATF
Natural Gas
Total

Box C (Reverse credit)
	Reverse Credit on account of:	Value	Tax
(i)	Value of Input-Output ratio ("K" as per rule 15) of the previous year in case of a manufacturing dealer
(ii)	Value of Input-Output ratio (Revised "K" as per rule 16) of the current year in case of a manufacturing dealer
(iii)	Inter state stock transfers
(iv)	Inter state stock transfers
(v)	Value of purchase return by the dealer filing this return
(vi)	Transfer of the right to use goods, gifts or self-consumption
(vii)	Sale of goods specified in Schedule IV
(viii)	Sale of goods specified in Schedule I
(ix)	Value of goods stolen, lost, or destroyed, if any
(ix)	Goods sold at a price lower than the corresponding purchase price
(xi)	Total Reverse Credit [to be taken to line 14 of the return]

Box D (Dealer wise sale of MS, HSD, Natural Gas and ATF at Box A(ii) above)

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales of ........
Sl No.	Name and style of registered dealer to whom sale is made	TIN	MS	HSD	Natural Gas	ATF	Total
1							-
2							-
3							-
4							-
5							-
	Total						-

Box F (Details of statutory Forms/Declarations/Certificates submitted in support of claims)

Sl No.	Type of form	Number of forms	Period of forms	Value of forms
1	C-II
2	D-III
3	D-IV
4	D-V
5	D-XI
6	C
7	EI/EII
8	F
9	H
10	I
11	J

Box F (Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]

Sl. No.	Description of goods	Rate of tax	Entry No. of Schedule			Turnover of sale
Sl. No.	Description of goods	Rate of tax	Name of schedule	Part of schedule, if any	Entry No.	Turnover of sale

Box G (Details of Purchases by Works Contractors and Manufacturing Dealers)

Materials	From within the State	From outside the State	Total
Raw Materials
Packing Materials
Plant & Machinery
Total

Box H [Details of goods wise sales mentioned in line 9(i) (b) above]

Sl. No.	Name of Schedule- IV goods (except Sl.No. 1to 6 & sl.8 of Schedule- IV)	Rate of Tax	Value of goods wise sale and tax payable
Sl. No.		Rate of Tax	Total sale of goods on which tax is leviable on first point of sale only	Total sale of goods on which tax is payable at each point of sale	Total tax on column - 4	Total tax on column - 5	Adjustmen of tax under Rule 10A	Total tax payable [6+(7- 8)]
1	2	3	4	5	6	7	8	9

Box I [Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]

Sl. No.	Name of Month	Name of the Act (VAT/ CST/ET)	Monthly payable tax	Amount of tax paid	Amount of interest paid	Date of payment	Challan No.	Mode of payment (e-payment /cash/cheque/draft)
1
2
3
	Total

I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.

Date	Signature of authorised person
Place	Status in relation to dealer

7. Inserstion of a new form Form RT-IIIA after Form RT-III appended to the Bihar Value Added Tax Rules, 2005.-

The following new form Form "RT-IIIA" shall be inserted after Form RT-III appended to the Bihar Value Added Tax Rule, 2005, namely:-

Form RT-IIIA

Annual Return under section 24A of the Bihar Value Added Tax Act, 2005 to be filled up only by those dealers engaged in subsequent sales of MRP goods as per section 15(5)(b)

[See Rule 19(3C)]

Name and style of the dealer:
TIN:
Period of Return (Quarter and Year):

Part I (Details of turnover)

1	Gross Turnover (*including value of debit notes*)
	Deductions:
2	Sales in the course of inter-state trade and commerce
3	Value of Stock transfer outside the state
4	Export sales
5	Sales of goods mentioned in Schedule I of the Act
6	Value of stock transfers within the state of Bihar
7	Sales of goods on which tax has been paid on MRP at the time of their purchase in terms of section 15(5)[Details of dealer wise annual sales to be furnished as per Box''B']
8	Value of sales return of goods within 6 months of sale under the Act
9	Total of deductions [2+3+4+5+6+7+8]
10	Taxable turnover [1-9]

Part II (Details of purchases/receipts and stock)

11	Value of Purchase/receipts/Stock during the Year:	Goods notified u/s 15(5)		Schedule I Goods	Total
11	Value of Purchase/receipts/Stock during the Year:	Trade Value	MRP Value	Trade Value	Trade Value
(i)	Purchases from within the state [Details of dealer wise and quarter wise purchases to be submitted as per Box 'C']	-
(ii)	Stock transfers receipts from within the state [Details of dealer wise and quarter wise receipt to be submitted as per Box 'A']	-
(iii)	Value of opening stock	-
(iv)	Value of closing stock	-
12	Total of purchases/receipts	-

Part III

(i) Value of form D-XI in support of MRP purchase

		Value
13	Purchase value of goods on which tax on MRP has been paid in Bihar on an earlier occasion in terms of section 15(5)
14	Value of D-XI in support of purchase of goods on which tax on MRP has been paid in Bihar on an earlier occasion in terms of section 15(5)
15	Value of purchase not supported with form D-XI

(ii) Rate wise bifurcation of tax on sales not supported by D-XI

	Description of sale	Rate of tax	Turnover of sale	Tax payable
16	Goods described in Schedule III	5%
17	Other taxable goods 13.50%	13.50%
18	Tax payable for the year
19	Interest payable
20	Total tax and interest payable for the Year

Part IV (Payment Details)

Sl. No.	Name of the Act	Amount of tax payable	Amount of tax paid	Amount of interest payable	Amount of interest paid	Date of payment	Challan No.	Mode of payment (e-payment /cash/cheque/draft)
1
2
3
	Total

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 20 has been paid by Treasury challan in the mode indicated in part-IV and that the challans in respect of the said payments are enclosed herewith by way of evidence.

I declare further that____________(no.) original copies of statement in Form D-XI for total value of Rs._________________(in words Rs._____________________________) are enclosed with this return.


Date	Signature of authorised person
Place	Status in relation to dealer

Box 'A' (Dealer wise and quarter wise receipt from registered dealers within the state as per sl.No. 11 (ii)

(i) Receipt in Ist quarter

Sl. No.

Name and style of registered dealer from whom purchase/receipt

is made

TIN

Value of Schedule I goods

Value of MRP goods

Value of D-IV

received

receipt of Sch- III goods (net of return)

receipt of unspecified goods (net of return)

Total receipt (net of return)

Goods supplied free of cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

(ii) Receipt in IInd quarter

Sl. No.

Name and style of registered dealer from whom purchase/receipt

is made

TIN

Value of Schedule I goods

Value of MRP goods

Value of D-IV

received

receipt of Sch- III goods (net of return)

receipt of unspecified goods (net of return)

Total receipt (net of return)

Goods supplied free of cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

(iii) Receipt in IIIrd quarter

Sl. No.

Name and style of registered dealer from whom purchase/receipt

is made

TIN

Value of Schedule I goods

Value of MRP goods

Value of D-IV

received

receipt of Sch- III goods (net of return)

receipt of unspecified goods (net of return)

Total receipt (net of return)

Goods supplied free of cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

(iv) Receipt in IVth quarter

Sl. No.

Name and style of registered dealer from whom purchase/receipt

is made

TIN

Value of Schedule I goods

Value of MRP goods

Value of D-IV

received

receipt of Sch- III goods (net of return)

receipt of unspecified goods (net of return)

Total receipt (net of return)

Goods supplied free of cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

Box 'B' (Dealer wise annual sales oF MRP goods mentioned in line 7 above)

(i) Sales to registered dealers:

Sl. No.	Name and style of registered dealer to whom sale is made	TIN	Value of Schedule I goods	Value of MRP goods
				sale of Sch- III goods (net of return)		sale of unspecified goods (net of return)		Total (net of return)		Goods supplied free of cost
				Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value
1
2
3
4
	Total

(Note: Use additional sheets if required)

(ii) Sales to unregistered dealers:

Sl. No.	Name and style of unregistered dealer to whom sale is made	Complete Address	Value of Schedule I goods	Value of MRP goods
				sale of Sch- III goods (net of return)		sale of unspecified goods (net of return)		Total (net of return)		Goods supplied free of cost
				Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value
1
2
3
4
	Total

(Note: Use additional sheets if required)

(iii) Sale to consumers:

Sale to consumers	Value of Schedule I goods	Value of MRP goods
		sale of Sch- III goods (net of return)		sale of unspecified goods (net of return)		Total sales (net of return)		Goods supplied free of cost
		Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value
Total

Total MRP sales (i)+(ii)+(iii) = Rs............................

Box 'C' (Dealer wise and quarter wise purchases from registered dealers within the state as per sl.No. 11 (i)

(i) Purchase in Ist quarter

Sl. No.

Name and style of registered dealer from whom purchase

is made

TIN

Value of Schedule I goods

Value of MRP goods

Value of D-XI

Purchase of Sch- III goods (net of return)

Purchase of unspecified goods (net of return)

Total Purchase (net of return)

Goods supplied free of cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

(ii) Purchase in IInd quarter

Sl. No.

Name and style of registered dealer from whom purchase

is made

TIN

Value of Schedule I goods

Value of MRP goods

Value of D-XI

Purchase of Sch- III goods (net of return)

Purchase of unspecified goods (net of return)

Total Purchase (net of return)

Goods supplied free of cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

(iii) Purchase in IIIrd quarter

Sl. No.

Name and style of registered dealer from whom purchase

is made

TIN

Value of Schedule I goods

Value of MRP goods

Value of D-XI

Purchase of Sch- III goods (net of return)

Purchase of unspecified goods (net of return)

Total Purchase (net of return)

Goods supplied free of cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

(iv) Purchase in IVth quarter

Sl. No.

Name and style of registered dealer from whom purchase

is made

TIN

Value of Schedule I goods

Value of MRP goods

Value of D-XI

Purchase of Sch- III goods (net of return)

Purchase of unspecified goods (net of return)

Total Purchase (net of return)

Goods supplied free of cost

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Trade value

MRP Value

Total

(Note: Use additional sheets if required)

I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.

Date	Signature of authorised person
Place	Status in relation to dealer

8. Substitution of Form RT-V appended to the Bihar Value Added Tax Rules, 2005 –

Form RT-V appended to the Bihar Value Added Tax Rules, 2005 shall be substituted by the following form RT-V, namely-

Form RT-V

Revised Quarterly Return under section 24 of the Bihar Value Added Tax Act, 2005

[See Rule 19(4)]

Name and style of the dealer:

TIN:

Period of Return (Quarter and Year):

Part I (Details of turnover/transfers)

1	Gross Turnover (*including value of debit notes*)
	Deductions:
2	Sales in the course of inter-state trade and commerce
3(i)	Value of sales outside the state under section 4 of the Central Sales Tax Act, 1956
3(ii)	Value of Stock transfer to outside the state
4	Value of sales return of goods within 6 months of sale under the Act:
5	Export sales
6	Amount of Other allowable deductions (As per Box A)
7	Total of deductions at (2 + 3 + 4 + 5 + 6)
8	Taxable turnover [1 - 7]

Part II (output tax)

Rate wise bifurcation of output tax
9	Description of sale	Rate of Tax	Turnover of sale	Tax payable
(i)(a)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to a dealer/person other than an Oil Company (Details of dealer wise sales to be furnished as per Box E-1)
(i)(b)	Sale of other schedule IV goods (except sl. no. 1 to 6 & sl.8 of schedule IV) [Details to be furnished as per Box I]
(ii)	Goods of Schedule II (goods wise sales to be furnished as per box G)	1%
(iii)	Goods of Schedule III (goods wise sales to be furnished as per box G)	5%
(iv)	Goods not specified in any of Schedule	13.55%
(v)	Total sales of goods u/s 13(1) {(ii)+(iii)+(iv)}[Details of dealer wise sales to be furnished as per Box B]
(vi)	Sale of such goods in respect of which tax on MRP has been paid by the dealer filing this return in terms of section 15(5)(a) [Details of dealer wise sales to be furnished as per Box J]
(vii)	Turnover liable to Purchase tax
(viii)	Excess of reverse credit [14 - 13] if 14 is greater than 13
10	Total Output tax [(i)(a)+1(b)+(v)+(vi)+(vii)+(viii)]

Part III (Details of purchases/receipts)

11	Value of Purchase/receipts during the quarter:	Goods notified u/s 15(5)	Schedule IV goods (other than all kinds of liquor)	Schedule I goods	Other taxable goods			Total
11	Value of Purchase/receipts during the quarter:	Goods notified u/s 15(5)	Schedule IV goods (other than all kinds of liquor)	Schedule I goods	1%	5%	13.5%	Total
(i)	Purchases from within the state [Details of dealer wise purchases to be submitted as per Box C]	-
(ii)	Purchase from outside the state	-
(iii)	Stock transfers receipts from within the state	-
(iv)	Stock transfers receipts from outside the state	-
12	Total of purchases/receipts	-

*Furnish dealer wise purchase/receipt of goods within the state notified under section 15(5) as per Box 'K'

Part IV (Input tax credit and tax payable)

		Value	Tax
13	Input tax (including purchase tax in case of manufacturers) paid by the dealer on purchases during the quarter
14	Reverse Credit (As per Box D)
15	Input tax credit on account of capital goods under rule 12
16	Unadjusted Input tax credit brought forward from previous quarter
17	Total Input tax credit for the quarter [13 - 14 + 15 +16 ]
18	Rebate under section 24(12) [*to be claimed only if 10 is greater than 17 and to be computed on 10 - 17*
19	Surcharge payable under section 3A
20	Additional Tax payable under section 3AA
21	Total of output tax, surcharge, additional tax(net of rebate) [(10+18)+19+20]
22(i)	VAT payable for the quarter [21-17] if 21 is greater than 17
22(ii)	Interest Payable
22(iii)	Total tax payable for the quarter [22(i)+22(ii)]
23	Unadjusted input tax credit [17-21] if 17 is greater than 21
24(i)	Central Sales Tax admitted
24(ii)	Adjustment of unadjusted input tax credit from liability under CST Act, 1956
24(iii)	Central Sales Tax payable, if any [24(i)-24(ii)]
25	Input tax credit carried forward [23-24(ii)] if 23 is greater than 24(ii)

Part V (Payment Details)

26	Payment Details : (Tax paid under VAT and Entry tax shall be furnished as per box L)	-
(i)	By way of entry tax set off, if any	-
(ii)	By way of purchase tax paid (in case of a manufacturer only)	-
(iii)	By way of advance tax, if any, paid under section 3(7)	-
(iv)	By way of advance deduction under section 40 or 41 (attach certificate in form C-II)	-
(v)	DD/cheque (specify number, dates of payments and name of issuing bank)	-
(vi)	Cash	-
(vii)	By way of adjustment on account of excess paid during any earlier month of the same financial year (give details of computation of such excess and the mode of its payment)	-
(viii)	Any other mode e.g. Deferment, etc. (specify mode)	-
(ix)	Excess tax carried forward to the next quarter	-

I declare that the statements furnished in this return are based upon true and complete accounts and tax payable as indicated in column 24 has been paid by Treasury challan or in the mode indicated in column 25 and that the challans and/or deduction certificates in form C-II in respect of the said payments/deductions are enclosed herewith by way of evidence.


Date	Signature of authorised person
Place	Status in relation to dealer

Box A (other allowable deductions)

	Deduction on account of:	Value
(i)	Sales of goods mentioned in Schedule I of the Act	-
(ii)	Sale of Petrol, Diesel, ATF and Natural Gas by an Oil Company to another Oil Company (a list of different goods to be annexed to this return separately alongwith their respective sales values) [Details of goods sold to different companies to be submitted as per Box E-2]	-
(iii)	Value of stock transfers within the state of Bihar	-
(iv)	Amount of labour charges and other charges in case of a works contract	-
(v)	Sale of goods on which tax has been paid on MRP at the time of their purchase in terms of section 15(5)	-
(vi)	Sale of petroleum products on which tax has been paid on the first point of sale u/s 13(2)(b) of the Act (a list of different goods to be annexed to this return separately alongwith their respective sales values)	-
(vii)	Sales to organisations specified in Schedule V.	-
	Total [(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)] {to be taken to line 6 of the return.}	-

Box B (Dealer wise sale of other taxable goods at line 9(v) above)

I. Sales to registered dealers:

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales:
Sl No.	Name and style of registered dealer to whom sale is made	TIN	1%	4%	5%	13.5%	Goods supplied free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

II. Sales to unregistered dealers:

Sl No.	Name and style of unregistered dealer to whom sale is made	Complete address	Value of sales:
Sl No.	Name and style of unregistered dealer to whom sale is made	Complete address	1%	4%	5%	13.5%	Goods supplied free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

III. Sale to consumers :

	Value of sales:
	1%	4%	5%	13.5%	Goods supplied free of cost	Total
Total Sale to consumers

Box C [Dealer wise purchase of other taxable goods at line 11(i) above excluding Schedule I and MRP goods]

I. Purchases from registered dealers:

Sl No.	Name and style of registered dealer to whom purchase is made	TIN		Value of sales:
Sl No.		TIN	Schedule IV goods (other than liquor)	1%	4%	5%	13.5%	Goods received free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

II. Purchases from unregistered dealers/Person other than dealers:

Sl No.	Name and style of un registered dealer from whom purchase is made	Complete address	Value of sales:
Sl No.		Complete address	1%	4%	5%	13.5%	Goods received free of cost	Total
1
2
3
4


	Total

(Note: Use additional sheets if required)

Box D (Reverse credit)
	Reverse Credit on account of:	Value	Tax
(i)	Value of Input-Output ratio ("K" as per rule 15) of the previous year in case of a manufacturing dealer
(ii)	Intra-state stock transfers
(iii)	Inter state stock transfers
(iv)	Value of purchase return by the dealer filing this return
(v)	Transfer of the right to use goods, gifts or self-consumption
(vi)	Sale of goods specified in Schedule IV
(vii)	Sale of goods specified in Schedule I
(viii)	Value of goods stolen, lost, or destroyed, if any
(ix)	Goods sold at a price lower than the corresponding purchase price
(x)	Total Reverse Credit [to be taken to line 14 of the return]

Box E-1/E-2 (Dealer wise sale of MS, HSD, Natural Gas and ATF) [Total of Box E-1 to be taken to line 9(i) and total of Box E-2 to be taken to line (ii) of Box A]

Sl No.	Name and style of registered dealer to whom sale is made	TIN	Value of sales of ........
Sl No.	Name and style of registered dealer to whom sale is made	TIN	MS	HSD	Natural Gas	ATF	Total
1							-
2							-
3							-
4							-
5							-
	Total						-

Box F (Details of statutory Forms/Declarations/Certificates submitted in support of claims)

Sl No.	Type of form	Number of forms	Period of forms	Value of forms
1	C-II
2	D-III
3	D-IV
4	D-V
5	D-XI
6	C
7	EI/EII
8	F
9	H
10	I
11	J

Box G (Details of goods wise sales mentioned in line 9(ii) to 9(iii) above]

Sl. No.	Description of goods	Rate of tax	Entry No. of Schedule			Turnover of sale
Sl. No.	Description of goods	Rate of tax	Name of schedule	Part of schedule, if any	Entry No.	Turnover of sale

(Note: Use additional sheets if required)

Box H (Details of Purchases by Works Contractors and Manufacturing Dealers)

Materials	From within the State	From outside the State	Total
Raw Materials
Packing Materials
Plant & Machinery
Total

Box I [Details of goods wise sales mentioned in line 9(i) (b) above]

Sl. No.	Name of Schedule- IV goods (except Sl.No. 1to 6 & sl.8 of Schedule- IV)	Rate of Tax	Value of goods wise sale and tax payable
Sl. No.		Rate of Tax	Total sale of goods on which tax is leviable on first point of sale only	Total sale of goods on which tax is payable at each point of sale	Total tax on column - 4	Total tax on column - 5	Adjustmen of tax under Rule 10A	Total tax payable [6+(7- 8)]
1	2	3	4	5	6	7	8	9

Box J (Dealer wise sales oF MRP goods mentioned in line 9(vi) above)

(i) Sales to registered dealers:

Sl. No.	Name and style of registered dealer to whom sale is made	TIN	Value of MRP goods
Sl. No.	Name and style of registered dealer to whom sale is made	TIN	sale of Sch- III goods		sale of unspecified goods		Total		Goods supplied free of cost
			Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value
1
2
3
4
	Total

(Note: Use additional sheets if required)

(ii) Sales to unregistered dealers:

Sl. No.	Name and style of dealer to whom sale is made	Complete Addess	Value of MRP goods
Sl. No.	Name and style of dealer to whom sale is made	Complete Addess	sale of Sch- III goods		sale of unspecified goods		Total		Goods supplied free of cost
			Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value
1
2
3
4
	Total

(Note: Use additional sheets if required)

(iii) Sale to consumers:

	Value of MRP goods
	sale of Sch- III goods		sale of unspecified goods		Total		Goods supplied free of cost
Total Sale to consumers	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value

Total MRP sales (i)+(ii)+(iii) = Rs............................

Box K (Dealer wise purchases /receipt of MRP goods within the state under section 15(5) as per sl.No. 11

Sl. No.	Name and style of registered dealer from whom purchase/receipt is made	TIN	Value of MRP goods
Sl. No.		TIN	Purchase of Sch- III goods		Purchase/receipt of unspecified goods		Total		Goods supplied free of cost
			Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value	Trade value	MRP Value
1
2
3
4
	Total

(Note: Use additional sheets if required)

Box L [Details of monthwise payment of tax and interest under VAT, CST and Entry Tax ]

Sl. No.	Name of Month	Name of the Act (VAT/ CST/ET)	Monthly payable tax	Amount of tax paid	Amount of interest paid	Date of payment	Challan No.	Mode of payment (e-payment /cash/cheque/draft)
1
2
3
	Total

I declare that the statements furnished in this return and the various Boxes thereto are based upon true and complete accounts.

Date	Signature of authorised person
Place	Status in relation to dealer

9. Serial No.- 1, 2 and 3 of this notification shall come into force with immediate effect and serial 4, 5, 6, 7 and 8 shall come into force from such date as may be specified in the notification by the Commissioner after amendment in departmental website.

By order of the Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary.

Commercial Taxes Department.